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Pengelolaan keuangan desa yang bersifat transparan dan akuntabel adalah salah satu prinsip utama untuk mewujudkan pemerintahan desa yang baik. Perkembangan teknologi digital mendorong pemerintah desa agar menggunakan teknologi informasi dalam mengelola dan mempublikasikan keuangan desa dengan menerapkan Sistem Keuangan Desa atau SISKEUDES. Penelitian ini bertujuan untuk mengkaji seberapa efektif implementasi SISKEUDES dalam mendukung transparansi APBDes melalui media digital di Desa Rahayu, Kecamatan Soko, Kabupaten Tuban. Dalam penelitian ini metode yang digunakan adalah metode deskriptif kualitatif dengan teknik pengumpulan data yang meliputi wawancara semi terstruktur, observasi, dokumentasi, serta analisis isi terhadap media informasi digital desa. Narasumber dalam penelitian ini adalah Sekretaris Desa dan operator SISKEUDES di Desa Rahayu. Hasil penelitian ini menunjukkan bahwa implementasi SISKEUDES di Desa Rahayu telah berkontribusi pada peningkatan efisiensi pengelolaan keuangan desa, mempercepat proses administrasi dan pelaporan, serta mendukung transparansi informasi publik melalui website desa, media sosial, banner APBDes, dan papan informasi pembangunan desa. Dalam penelitian ini juga menunjukkan bahwa digitalisasi pengelolaan keuangan desa tidak hanya berfungsi untuk alat administrasi, tetapi juga bagian dari transformasi digital dalam pemerintahan di tingkat desa. Namun, implementasi transparansi digital masih menghadapi beberapa tantangan seperti keterbatasan kemampuan sumber daya manusia dan partisipasi masyarakat yang rendah dalam komunikasi publik secara digital di desa. Penelitian ini menunjukkan bahwa efektivitas implementasi SISKEUDES dipengaruhi oleh kemampuan pemerintahan desa dalam menggabungkan sistem administrasi keuangan dengan media komunikasi publik yang berbasis digital.

This study aims to analyze the process and implications of changes in the General Budget Policy (KUA) and the Temporary Budget Priorities and Ceilings (PPAS) on the preparation of the Revised Regional Revenue and Expenditure Budget (APBD) for the Fiscal Year 2025 at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency. The research employs a qualitative descriptive approach using secondary data in the form of planning and budgeting documents as well as internship activity results. The findings indicate that the preparation process of KUA–PPAS has been conducted in accordance with applicable regulations, starting from planning based on RPJMD and RKPD, formulation by the Regional Government Budget Team (TAPD), and discussions with the Regional House of Representatives (DPRD), supported by the SIPD system. Changes in KUA–PPAS are influenced by internal factors such as discrepancies in revenue and expenditure realization, program shifts, and the utilization of budget surplus (SiLPA), as well as external factors including central government policy changes, macroeconomic conditions, and emergency situations.

Laporan Keuangan Pemerintah Daerah (LKPD) merupakan instrumen utama pertanggungjawaban pemerintah atas pengelolaan keuangan publik. Kualitasnya tidak hanya ditentukan oleh kepatuhan teknis terhadap Standar Akuntansi Pemerintahan (SAP) berbasis akrual berdasarkan PP No. 71 Tahun 2010, tetapi juga oleh nilai etika yang dipegang aparatur pemerintah. Penelitian ini menganalisis penerapan nilai kejujuran dan tanggung jawab dalam pelaporan keuangan Pemerintah Kota Medan serta kesesuaiannya dengan karakteristik kualitatif LKPD, yang diintegrasikan dengan nilai etika Kristiani. Metode yang digunakan adalah studi literatur dengan pendekatan kualitatif deskriptif, menganalisis data keuangan tahun anggaran 2022–2024. Hasil menunjukkan PAD tumbuh konsisten dari Rp2,23 triliun (2022) menjadi Rp2,44 triliun (2023) dan mencapai Rp2,77 triliun (2024), total realisasi pendapatan daerah mencapai Rp6,29 triliun (2024) dengan capaian 87,84 persen dari target anggaran, surplus APBD Rp36,57 miliar, dan opini Wajar Tanpa Pengecualian (WTP) dari BPK selama tiga tahun berturut-turut. Nilai kejujuran berkorelasi dengan karakteristik keandalan dan relevansi LKPD, sementara nilai tanggung jawab berkorelasi dengan keterbandingan dan kemudahan dipahami. Penguatan kapasitas SDM, SPIP, dan internalisasi nilai etika di tingkat SKPD/OPD tetap menjadi kebutuhan mendesak.

This study analyzes the effect of Village Fund Allocation (ADD) and Village Original Revenue (PADes) on village expenditure in the villages of Bone Raya District, Bone Bolango Regency. The research was motivated by two fiscal phenomena: PADes remained very small and unequal across villages, while relatively similar ADD allocations did not produce similar development expenditure outcomes. A quantitative causal-associative approach was applied using secondary data from APBDes realization reports for four villages—Alo, Bunga, Mootayu, and Mootinello—during 2023–2025. The data consisted of 36 quarterly observations and were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The regression result shows that ADD has a positive and significant effect on village expenditure, with a coefficient of 0.844 and a significance value of 0.000. PADes has a positive but insignificant effect, with a coefficient of 0.065 and a significance value of 0.064. Simultaneously, ADD and PADes significantly affect village expenditure, explaining 56.7% of its variation. These findings indicate that village expenditure in Bone Raya District remains highly dependent on government transfers, while PADes has not yet become a decisive source of village fiscal capacity. Strengthening local revenue generation, asset management, BUMDes development, and participatory budgeting is therefore essential to improve fiscal independence and expenditure effectiveness.

This study aims to analyze the optimization of regional expenditure in the education sector of Surabaya City for the 2025 fiscal year in supporting regional development. The research uses a descriptive qualitative approach through observation, interviews, and documentation studies conducted at the Surabaya City Education Office. Data were obtained from relevant stakeholders involved in education budget management and supported by official documents related to policies and the implementation of education programs. The results show that the management of education expenditure has been aligned with the Regional Medium-Term Development Plan (RPJMD) and applies the money follow program principle, which prioritizes programs based on community needs and development priorities. Programs such as Regional School Operational Assistance (BOPDA), educational assistance for students, school infrastructure development, and community-based learning innovations have contributed to expanding access to education, improving the equity of educational services, and reducing dropout rates. In addition, the use of monitoring systems, periodic evaluation, and the involvement of multiple stakeholders in supervision has strengthened transparency and accountability in budget management. However, several challenges remain, including limited implementation time, procurement constraints, and economic conditions such as inflation. Overall, education expenditure in Surabaya has been managed relatively well in terms of effectiveness, efficiency, and accountability while still requiring continuous improvement

This research aims to analyze the level of fiscal independence of Pacitan Regency by examining and linking it to its dependence on transfer funds from the central government. This study explores potential sectors that could be managed more optimally to contribute to Local Original Revenue (PAD). The method used in this research is a descriptive quantitative approach, utilizing secondary data, namely the Regional Budget (APBD) and Budget Realization Reports (LRA) sourced from the Directorate General of Fiscal Balance (DJKP). In addition to these sources, this research also employs a literature review of relevant journals. The analysis uses the regional financial independence ratio. The results of the analysis show that Pacitan Regency has a very high level of fiscal dependence, ranging between 85% and 89% from 2021 to 2025, although there is a gradual decline. The factors causing this condition are the low contribution of PAD, particularly from the tourism sector, as well as geographical factors such as mountainous terrain with underdeveloped infrastructure. This condition may lead to the flypaper effect and limit regional flexibility in development. This research recommends optimizing PAD from the tourism sector, improving regional financial governance, fostering collaboration with the private sector and the community, diversifying revenue sources, and gradually reducing dependence on transfer funds in accordance with the mandate of Law Number 33 of 2004.

The acceleration of stunting reduction in Ponorogo Regency faces challenges regarding the complexity of the issue and regional fiscal constraints, necessitating strategic cross-sectoral collaboration. This study aims to evaluate the synergy of Bank BCA's Corporate Social Responsibility (CSR) program through the "Bakti BCA" scheme in supporting local government policies related to specific and sensitive nutrition interventions. This research employs a qualitative approach with a case study design. Data collection was conducted through in-depth interviews with key informants from Bank BCA Ponorogo management, Bappeda, the Health Office, and beneficiary families, complemented by participatory observation and a review of the Regional Action Plan (RAD) documents. Data analysis was performed interactively by integrating the Collaborative Governance framework from Ansell and Gash, William N. Dunn's six policy evaluation criteria, and Mark Moore's Public Value concept to analyze the dynamics of cooperation and program performance achievements. The results indicate that the established synergy meets the criteria of appropriateness and effectiveness, where CSR interventions successfully bridged the gap in sanitation services and nutritional fulfillment in stunting locus villages uncovered by the regional budget (APBD). This collaboration proved successful in creating public value in the form of improved physical health status of toddlers, regional budget efficiency, and high community responsiveness. It can be concluded that this strategic partnership effectively accelerates the achievement of stunting reduction targets through equitable resource distribution. This study recommends that private sector engagement be formally integrated from the development planning deliberation (Musrenbang) stage to ensure long-term impact sustainability.

This study aims to analyze the transparency of Village Fund Allocation (ADD) management based on the Regulation of the Minister of Home Affairs (Permendagri) Number 20 of 2018 in Mojorangagung Village, Sidoarjo. This research employed a descriptive qualitative approach to examine the phenomenon under study. Data were collected through observation, interviews, and documentation involving the Village Head, Village Secretary, Financial Affairs Officer, Village Consultative Body (BPD), and community representatives. Data were analyzed using the Miles and Huberman model, while data validity was ensured through source and technique triangulation. The results indicate that the management of Village Fund Allocation has been implemented in accordance with the stages of village financial management, namely planning, implementation, administration, reporting, and accountability. However, the transparency of Village Fund Allocation management has not been optimal. Financial information has not been fully disclosed to the public due to the absence of information boards or billboards, while the village website only provides information on the Village Budget (APBDes) without presenting budget realization reports and accountability information. This study concludes that the transparency of Village Fund Allocation management in Mojorangagung Village has not fully complied with the provisions of Permendagri Number 20 of 2018. Therefore, optimizing public information media is necessary to improve transparency and public access to village financial management information.

Participatory village development planning is often treated as a technical-administrative routine. In practice, however, planning is inseparable from political dynamics that shape who participates, whose interests prevail, and how scarce resources are allocated. This community empowerment program (PKM) in Kedung Udi Village, Trawas District, Mojokerto Regency, East Java, aimed to strengthen village governance by enhancing the capacity of village officials and community representatives to design and facilitate participatory planning while explicitly addressing the political dimension of planning. The main intervention was a workshop conducted on 22 August 2025, preceded by coordination and situational observation. Workshop modules emphasized: (1) planning as a political decision; (2) navigating dual arenas: formal (Musdes/Musrenbang and RPJMDes, RKPDes, APBDes) and informal (elite networks and gatekeeping); (3) multi-level contestation and policy alignment; and (4) practical tools, including power–interest mapping, programmatic agreements, program tagging for alignment with district planning documents, and transparency/anti elite capture mechanisms. The program resulted in improved participant literacy regarding power relations in planning and produced a follow-up action plan oriented toward institutional advocacy, continuous social control, and routine capacity reinforcement through a university and village partnership.

Local government accounting policies provide the foundation for financial reporting. The Budget Realization Report (LRA) compares budgeted and actual figures, with the resulting balance recorded as the Sisa Lebih Pembiayaan Anggaran (SILPA, excess financing surplus). This study in East Lombok Regency aims to quantify the SILPA in the 2024 APBD and to analyze the financial accounting policies used in its determination. A descriptive approach combining qualitative and quantitative methods was applied. Data were collected via structured interviews with local finance officials, observations, and document analysis of APBD financial reports. Qualitative data were reduced and presented to describe policy factors, while quantitative analysis computed the SILPA value. Results show the 2024 LRA recorded a SILPA of IDR 6,414,658,153.17, indicating unused budget funds. These funds will finance the 2025 budget deficit for investment and equity in regional companies. The accounting policy for SILPA determination considered key principles such as prudence, substance over form, and materiality, in accordance with government accounting standards (e.g. applying the conservatism principle to avoid recognizing uncertain revenues). This analysis highlights how regional financial policies influence the management of budget surpluses.

The Community Service (PkM) activity aimed to enhance the capacity of civil society to conduct effective public oversight of the East Lombok Regency Regional Revenue and Expenditure Budget (APBD) for fiscal year 2025. The “Budget School” program, organized by the Pimpinan Daerah Pemuda Muhammadiyah in collaboration with the Indonesian Forum for Budget Transparency (FITRA) NTB and ITSKes Muhammadiyah Selong, provided participants with a comprehensive and critical analysis of the regional budget structure and allocation patterns. The key findings highlighted notable fiscal inefficiencies, particularly the disproportionately high allocation for Employee Spending (Belanja Pegawai), which indicates an urgent need for budget reallocation toward increasing Capital Expenditure (Belanja Modal). Such realignment is essential to accelerate infrastructure development, enhance public service delivery, and ensure broader socio-economic benefits for the community. The event, conducted on September 25, 2025, successfully improved fiscal literacy among youth and civil society actors by strengthening their understanding of fiscal governance and legal oversight mechanisms. Overall, the activity fostered collective awareness and encouraged active participation in promoting sustainable, transparent, and efficient regional financial management.

The purpose of this study is to find out how the implementation of accountability and transparency in the management of the Village Budget (APBDesa) in Sintuwulemba Village, Poso Regency, Central Sulawesi Province, is carried out. The researcher used a qualitative approach with in-depth interviews as the research method. Data were obtained by conducting interviews with three key informants consisting of the village secretary, the village treasurer, and the Village Consultative Body. The research findings indicate that the Sintuwulemba village government has applied the principle of accountability in the management of village funds. This is evident from the planning, implementation, administration, and accountability processes that are open, involving the community in every process. In terms of transparency, the Sintuwulemba village government has applied the principle of transparency where every village development policy and the use of village finances always go through the village deliberation stage. These two principals have made Sintuwulemba Village one of the successful villages in implementing village development and good village fund management in Poso Regency. These steps are also those that need to be emulated by other villages in Poso Regency and its surroundings.

This study provides a detailed equity analysis of the Deli Serdang Regency local government by evaluating its financial statements from 2020 to 2023 and interpreting results through the lens of International Financial Reporting Standards (IFRS) and public sector accounting principles. The analysis examines trends in assets, liabilities, and equity, computes key financial ratios, and discusses implications for fiscal sustainability, transparency, and governance. The study combines quantitative ratio and trend analyses with a qualitative review of notes to the financial statements and a reconciliation exercise mapping local government reporting (SAP/APBD disclosures) to IFRS/IPSAS concepts. Findings (illustrative data) show a positive but modest growth in equity, persistent dependence on intergovernmental transfers, and opportunities to improve asset valuation and liability recognition practices. The paper concludes with practical recommendations for policy-makers and local finance managers and suggests a road map for incremental IFRS-aligned reporting in the local government context.

Villages are autonomous regions which have special features in the form of village financial management which is described in the form of the Village Revenue and Expenditure Budget (APBDes). This research aims to analyze APBDes Planning and Accountability in Rambeanak Village, Mungkid City, Magelang Regency. The method used is descriptive qualitative and case approach as well as primary data through interviews and documentation. The research results show that APBDes planning and accountability are regulated in Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management in Rambeanak Village, which is fully implemented in accordance with existing regulations. However, the implementation of the use of the Siskeudes application with the contribution of the cash management system has not been fully realized.    

The research aim was to examine the regional financial performance of the Local Government of Sikka Regency. This research employed a descriptive quantitative method. The population of this study consisted of Budget Realization Reports (APBD) of the Local Government of Sikka Regency, with the sample covering five fiscal years from 2019 to 2023. Data were collected through documentation. The financial performance of the Local Government of Sikka Regency, as measured by the independence ratio, was categorized as very low with an instructive relationship pattern, where the role of the central government was more dominant than the independence of the local government. The effectiveness of the regional financial performance of Sikka Regency in 2019 – 2023 had an average of 85,90%, which fell into the less effective category. The allocation of funds in Sikka Regency was still unbalanced, as most of the APBD was allocated to operational expenditures with an average of 68,48%, while capital expenditures accounted for only an average of 13,4%. The revenue growth of the Sikka Regency Government from 2019 to 2023 tended to fluctuate, which occurred due to the suboptimal revenue received by the local government

This research aimed to determine how the Village Revenue and Expenditure Budget was managed in handling emergency caused by the vilcanic eruption in Boru Village, Wulanggitang Sub-district, East Flores Regency. The Lewotobi volcano eruption disaster that occurred at the end of December 2023 required the vullage government to make quick and appropriate budget adjustments. This research used a qualitative approach with the Miles and Huberman analysis method, which included data reduction, data presentation, and conclusion drawing. Data collection techniques were carried out through interviews, documentation, and observation. The results of the research showed that the Village Revenue and Expenditure Budget planning was carried out adaptively through a Spesial Village Meeting. The implementation of emergency funds was effective despite communication constraints, and administration and reporting were still carried out despite delays. The village government had formally accounted for its actions to the regional government and strove to build transparency with the community. This research supported the stewadship theory, in which village governments acted as trustees of the community in managing public finances. This research was also in line with several previous studies that emphasize the importance of accountability and participation in village fund management, especially in crisis situations.

The main issue in this study is the practice of ministers concurrently holding positions as party chairpersons, despite conflicting with the provisions of Article 23 of Law No. 39 of 2008 concerning State Ministries, which prohibits ministers from concurrently serving as leaders of organizations funded by the state budget (APBN/APBD), including political parties that receive APBN/APBD funds. The focus of this research is on the reasons why the president appoints ministers from political party leadership and the implications of such dual positions. The method used is normative legal research with statutory and conceptual approaches, and data collection through literature review of regulations, literature, and other official documents. The study reveals that the main factors behind appointing ministers from party leadership are the dynamics of the multiparty system requiring the president to rely on coalition support, regulatory ambiguity regarding the prohibition of dual office holding, and political pragmatism that undermines the party’s role as representatives of the people. The implications of this practice include violations of Law No. 39 of 2008, weakening of checks and balances mechanisms, potential for transactional politics, strengthening of oligarchy and political dynasties, and violation of good governance principles. To address these issues, a revision of Article 23 of Law No. 39 of 2008 is necessary to make the prohibition of dual offices clearer, strengthen law enforcement mechanisms, ensure transparency in ministerial appointments, and secure the president’s commitment to meritocratic principles.

Assistance funds from the APBN through the West Sumba Regency APBD can be allocated to funds through the Village Financial System application. This financial system has been widely used by all village offices. However, the budget is used by the reports reported to the financial system. The purpose of the researcher is to assess the level of satisfaction with the utilization and documentation of financial resources. This study is conducted through the distribution of questionnaires to relevant respondents. Based primarily on the responses gathered from the questionnaires, the researcher employs the SPSS software as a tool for statistical data analysis. The results of the test found that all test results were valid, namely for reliable test values of 0.789, 0.779, and 0.805 through Cronbach Alpha. 

Pemerintah daerah memiliki kewenangan pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD) untuk menyediakan dan melakukan pemeliharaan infrastruktur fisik yang digunakan oleh Masyarakat, sehingga diperlukan perencanaan yang komprehensif untuk Pembangunan dan pemeliharaan infrastruktur fisik agar tepat sasaran dan memiliki kemaslahatan bagi Masyarakat. Pembangunan infrastruktur yang berhasil akan berdampak pada masyarakat untuk memiliki akses dalam melaksanakan berbagai kegiatan yang berhubungan dengan peningkatan taraf hidup. Penelitian ini bertujuan untuk mengevaluasi biaya pemeliharaan infrastruktur jalan di Kota bogor berbasis faktor yang dianggap signifikan mempengaruhi sekaligus memberikan rekomendasi biaya pemeliharaan yang optimal untuk jalan raya di Kota Bogor, Jawa Barat. Penelitian ini dilakukan melalui metode kuantitatif dan kualitatif (mix method), metode kuantitatif dilakukan dengan menganalisa 30 ruas jalan yang telah dilaksanakan untuk menentukan faktor yang dianggap mempengaruhi dan dominan dalam pemeliharaan jalan. Penelitian kualitatif akan dilakukan melalui interview mendalam (in-depth interview) kepada pakar untuk memvalidasi hasil penelitian kuantitatif yang dihasilkan sehingga dapat menjadi rekomendasi pemeliharaan jalan raya di Kota Bogor, Jawa Barat. Hasil dari penelitian ini adalah hasil evaluasi pemeliharaan jalan beserta faktor yang dianggap mempengaruhi dalam pemeliharaan jalan.  Penelitian ini akan memberikan manfaat  baru dalam mengembangkan knowledge bidang pemeliharaan infrastruktur jalan raya bagi pemerintah daerah, akademisi, kontraktor dan Masyarakat dalam pemeliharaan infrastruktur jalan raya di Kota Bogor, Jawa Barat dan daerah lain untuk dievaluasi dan dikembangkan faktornya agar pekerjaan pemeliharaan jalan di daerah menjadi optimal di masa yang akan datang.

This study aims to analyze the efficiency and effectiveness of the use of mandatory spending in the management of regional expenditure in the education sector in 35 districts/cities in Central Java Province for the 2019–2022 fiscal year. Mandatory spending is an obligation to allocate at least 20% of the APBD for education, as regulated in national regulations. Efficiency is measured by the Data Envelope Analysis (DEA) method using an output-oriented approach and Variable Return to Scale (VRS) assumptions, where an area is said to be efficient if its efficiency score = 1. Meanwhile, effectiveness is assessed based on the comparison of output and outcomes, and is said to be effective when it reaches a percentage of 90–100%. The results show that there is a disparity between regions. Only Klaten Regency and Semarang City have shown perfect efficiency for four consecutive years. However, none of the areas achieved perfect effectiveness throughout the study period. The COVID-19 pandemic has also affected the dynamics of education budget realization, which has an impact on achieving efficiency and effectiveness. These findings provide strategic implications for local governments in developing education budget policies that are more optimal and oriented towards improving the quality of human resources.